https://www.taxtmi.com/circulars?id=7201 The Circular clarifies that the exclusion "alcohol - all sorts" in erstwhile Tariff Item 68 must be read by commercial parlance: organic chemicals merely containing hydroxyl groups (for example pentaerythritol, sorbitol, polyethylene glycol) are not excluded as "alcohol" unless they are commercially known as such. Polyethylene glycol had been classifiable under Item 68 by prior advice, and HSN distinctions further separate ethyl alcohols from other hydroxyl-containing compounds, supporting classification by commercial identity. en-us Fri, 06 Feb 1987 00:00:00 +0530 Thu, 09 Jul 2009 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7201 The Circular clarifies that the exclusion "alcohol - all sorts" in erstwhile Tariff Item 68 must be read by commercial parlance: organic chemicals merely containing hydroxyl groups (for example pentaerythritol, sorbitol, polyethylene glycol) are not excluded as "alcohol" unless they are commercially known as such. Polyethylene glycol had been classifiable under Item 68 by prior advice, and HSN distinctions further separate ethyl alcohols from other hydroxyl-containing compounds, supporting classification by commercial identity. Circulars Central Excise Fri, 06 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7201